Part $1-$ Assignment Steps

Read the import guide from the CBSA,

Section XVI: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

Within the section you choose, you must research $4$ different items from the tariff tables.

No more than the first $6$ digits can be the same.

Out of the $4$ items, $2$ of the items must have a rate of duty in the MFN category and $1$ must be of US origin.

Record the full description, tariff classification, duty rate and possible tariff treatments of each of the $4$ items.

Verify if the goods are prohibited from coming into Canada and there are no restrictions or other requirements.

Prohibited Importations opens in new window

Determine if the goods are subject to taxes, such as GST and Excise tax.

Excise tax Act opens in new window. See Schedule VI and VII

Documentation Required:

Prepare a commercial invoice for the sale. The total value of the shipment must be greater than $$2500.$ It is sold in US dollars. You can research a form online that you prefer.

Prepare a bill of lading, use today as a ship date and estimate what you think the net and gross weight and dimensions for the shipment are. You can research a B$/$L form online that you prefer. $($e$.$g$.$ Day and Ross$)$

Complete a Canada Customs Invoice opens in new window.

Complete a Cargo Control Document A$8$A$.$ Search for the document on the following site opens in new window.

Complete a Canada Customs Coding Form B$3.$ The US$/$CAN exchange rate will be based on an approximation of the current rate. Determine how many B$3$ forms you will need.

$**$Note: You will need $1$ B$3$ for each country of origin and each separate Tariff Treatment$**$

See course links on Day $4$ of the course for tariff tables and trade information.

$-$ Fill in the appropriate boxes and calculate the duty and taxes, use the example on pg$.149$ of text as a guide.

Canada Customs Coding Form opens in new window

$-$ Coding of B$3$ Documents opens in new window for Tariff treatment and country codes.

Answer the following regarding the Canada Customs Coding Form B$3$:

Explain how your item fits the tariff classification you chose.

Show all of your calculations regarding duty and taxes payable.

Suggest to your client possible ways to reduce the amount of duty that is being charged.

Complete a NAFTA Certificate of Origin certificate opens in new windowfor the $1$ product of US origin

Part $2$: Presentation

Prepare a presentation to share your findings with the class on Day $9.$ You must include the following in your presentation:

All forms and documents that you produced for your shipment, with the relevant fields you filled in$.$

The purpose and importance of each one of these documents.

Why is it important for this process to be followed.

Several ways a customs broker can help an importer.

Note: It is best to present your documents in their original format rather than copying them into Powerpoint.